Tango Connect 2024

Introductions Jason Dailey Director, Financial Consulting | Lease Admin and Accounting Services jason.dailey@rsmus.com Bob Malinowski Managing Director, Financial Consulting Technical Accounting Expert – Leasing bob.malinowski@rsmus.com RSM | 4

• Slide 1: Lease Acquisitions
• Slide 2
• Slide 3
• Slide 4: Introductions
• Slide 5: Leases Acquired in Business Combinations
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• Slide 7: Key concepts
• Slide 8: Lessee leases acquired in business combinations
• Slide 9: Lessee leases acquired in an asset acquisitions
• Slide 10: Lessee leases acquired in business combinations
• Slide 11: Lessee leases acquired in business combinations
• Slide 12: Lessee leases acquired in business combinations
• Slide 13: Lessee leases acquired in business combinations
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• Slide 15: Case Study
• Slide 16: Key Planning Considerations
• Slide 17: Key Planning Considerations
• Slide 18: Key Process Decisions:
• Slide 19: Key Process Decisions: Above/Below Market Adjustments
• Slide 20: Key Process Decisions: Above/Below Market Adjustments
• Slide 21: Other Key Process Decisions
• Slide 22: Other Key Process Decisions
• Slide 23: Other Key Process Decisions
• Slide 24: Other Key Process Decisions
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• Slide 26: Tango is here to help
• Slide 27: But first you have to help yourself
• Slide 28: What we do
• Slide 29: What we do
• Slide 30: How can Tango Help
• Slide 31: Finish strong
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• Slide 33: Latest Features in Tango Lease